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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Claim of deduction u/s 80-IC - when the assessee installs/erects ...


Section 80-IC Deduction Applies to Income from Self-Manufactured Stone Crushing Plants and On-Site Services.

February 6, 2017

Case Laws     Income Tax     HC

Claim of deduction u/s 80-IC - when the assessee installs/erects the self-manufactured stone crushing plants and service them at the customer's site, the amount received from such service, is nothing but earnings from the business of manufacturing activity - HC

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